
Alerts & Updates
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New Cigar Bar Ordinance Approved
The Premium Cigar Association (PCA) extended its appreciation and recognition this week to the members of the Augusta, Georgia Commission […]
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Urge the House of Representatives to Pass H.R. 1854
The US Food and Drug Administration (FDA) is threatening the premium cigar industry and its thousands of small businesses, employees, […]
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Contact Your Georgia Representative Tonight!
The Georgia legislature adjourns tomorrow, so the House of Representatives must act now to pass Senate Bill 144. CLICK HERE to contact the […]
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Key Contacts
Georgia Department of Revenue
Alcohol and Tobacco Division
(404) 417-4919
atdiv@dor.ga.gov
Georgia Government Transparency and Campaign Finance Commission
(404) 463-1980
(404) 463-1988 fax
PCA Contact
Joshua Habursky
Glynn Loope joshua@premiumcigars.orgglynn@premiumcigars.org
Legislative Information
Taxation
Georgia imposes an excise tax, in addition to all other taxes of every kind imposed by law, on the sale, receipt, purchase, possession, consumption, handling, distribution, or use of cigars and loose or smokeless tobacco in the state. Licensed dealers or distributors must collect the tax on the first transaction within Georgia from the purchaser or consumer. Whenever cigars or loose or smokeless tobacco are shipped from outside Georgia to anyone other than a distributor, the person receiving the products will be deemed to be a distributor and will be responsible for the tax. The tax is also imposed on every person for the privilege of using, consuming, or storing cigars and loose or smokeless tobacco in the state on which the tax has not been paid.
Ga. Code § 48-11-2: Excise tax; rate on tobacco products; retail selling price before the addition of tax; exemption; collection and payment on first transaction; dealers or distributors; tax separately identified; collection
Ga. Code § 48-11-13(a): Tax on persons having tobacco products on which tax under Code Section 48-11-2 not paid; rate; exemptions
Department of Revenue staff reported that Georgia localities do not impose additional taxes on tobacco products.
The tax on all cigars other than little cigars is 23% of the wholesale cost price. The tax on loose or smokeless tobacco is 10% of the wholesale cost price.
Ga. Code § 48-11-2(a): Excise tax; rate on tobacco products; retail selling price before the addition of tax; exemption; collection and payment on first transaction; dealers or distributors; tax separately identified; collection
Every licensed distributor of tobacco product must file a Cigar, Little Cigar, Loose and Smokeless Tobacco Excise Tax Return with the Department of Revenue on or before the 10th day of every month, along with payment for taxes due. Any person who acquires non-tax paid cigars or loose or smokeless tobacco must also file a return on or before the 10th day of the month following the month in which the products were acquired, along with payment for taxes due. Tobacco retailers are required to file a return if they have received non-tax paid tobacco products within the filing period.
Ga. Code § 48-11-10(a): Monthly reports of licensed distributors; contents; authority to require reports from common carriers, warehousemen, and others; penalty for failure to file a timely report
Ga. Code § 48-11-14: Registration, reports, and tax payments of persons acquiring tobacco products subject to tax under Code Section 48-11-13; assessment of tax due from person failing to file or filing incorrect report; hearing; penalties
License application, license renewals, and tax filings must be submitted electronically through the Georgia Tax Center.
Form Type / Name | Form Number / Link |
Georgia Department of Revenue | Alcohol & Tobacco |
Tobacco License Renewal Information | Tobacco License Renewal |
In-State Tobacco Manufacturer Guidelines | Manufacturer Guidelines |
Georgia Alcohol & Tobacco Personnel Statement | ATT-17 |
In-State Tobacco Wholesaler/Distributer Guidelines | Wholesaler Guidelines |
Tobacco Retailer Guidelines | Retailer Guidelines |
Tobacco Excise Tax FAQs | Excise Tax FAQs |
Georgia Tax Center – Home | Georgia Tax Center |
Cigar and Smoking Tobacco Definitions
Restrictions
Georgia law prohibits smoking in the following locations:
- All enclosed facilities of, including buildings owned, leased, or operated by, the State of Georgia, its agencies and authorities, and any political subdivision of the state, municipal corporation, or local board or authority created by general, local, or special Act of the General Assembly or by ordinance or resolution of the governing body of a county or municipal corporation individually or jointly with other political subdivisions or municipalities of the state
- All enclosed public places, including banks, bars, educational facilities, health care facilities, laundromats, public transportation facilities, reception areas, restaurants, retail food production and marketing establishments, retail service establishments, retail stores, shopping malls, sports arenas, theaters, and waiting rooms; private residences used as licensed child care, adult day-care, or health care facilities
- All enclosed areas within places of employment, including common work areas, auditoriums, classrooms, conference and meeting rooms, private offices, elevators, hallways, medical facilities, cafeterias, employee lounges, stairs, restrooms, and all other enclosed facilities
- Establishments, facilities, or outdoor areas that the owner, operator, manager, or another person in control has declared as a nonsmoking place.
Ga. Code § 31-12A-2: Definitions
Ga. Code § 31-12A-3: Smoking prohibited in state and local government buildings
Ga. Code § 31-12A-4: Smoking prohibited in enclosed public places
Ga. Code § 31-12A-5: Smoking prohibited in enclosed areas within places of employment; required communications
Ga. Code § 31-12A-7: Smoking prohibited in designated nonsmoking places
“No Smoking” signs or the international “No Smoking” symbol consisting of a pictorial representation of a burning cigarette enclosed in a red circle with a red bar across it may be clearly and conspicuously posted by the owner, operator, manager, or other person in control in every public place and place of employment where smoking is prohibited. All ashtrays must be removed from any area where smoking is prohibited by the owner, operator, manager, or another person in control of the area unless the ashtray is permanently affixed to an existing structure.
Ga. Code § 31-12A-8: “No Smoking” signs; ashtrays prohibited in nonsmoking areas
State law does not prohibit the enactment of any other general or local laws, rules, and regulations of state or local governing authorities or local ordinances prohibiting smoking which are more restrictive than and not in direct conflict with state law.
Ga. Code § 31-12A-12: Other laws, rules, regulations, and ordinances not prohibited
The following are exempt from the ban on smoking, subject to conditions:
- Private residences, except when used as licensed childcare, adult day-care, or health care facility
- Designated hotel and motel guest rooms
- Retail tobacco stores, provided that secondhand smoke from such stores does not infiltrate into areas where smoking is prohibited
- A “retail tobacco store” is a retail store utilized primarily for the sale of tobacco products and accessories and in which the sale of other products is merely incidental.
- Long-term care facilities
- Outdoor areas of places of employment
- Smoking areas in international airports
- All workplaces of any manufacturer, importer, or wholesaler of tobacco products, of any tobacco leaf dealer or processor, all tobacco storage facilities, and any other entity that is part of the Tobacco Master Settlement Agreement
- Private and semiprivate rooms in health care facilities licensed under this title that are occupied by one or more persons, all of whom have written authorization by their treating physician to smoke
- Bars and restaurants, as follows:
- All bars and restaurants to which access is denied to any person under the age of 18 and that do not employ any individual under the age of 18 or
- Private rooms in restaurants and bars if such rooms are enclosed and have an air handling system independent from the main air handling system that serves all other areas of the building and all air within the private room is exhausted directly to the outside by an exhaust fan of sufficient size
- A “bar” is an establishment that is devoted to the serving of alcoholic beverages for consumption by guests on the premises and in which the serving of food is only incidental to the consumption of those beverages, including taverns, nightclubs, cocktail lounges, and cabarets.
- A “restaurant” is an eating establishment, including coffee shops, cafeterias, sandwich stands, and private and public school cafeterias, which gives or offers for sale food to the public, guests, or employees, as well as kitchens and catering facilities in which food is prepared on the premises for serving elsewhere. This term includes a bar area within any restaurant.
- Convention facility meeting rooms and public and private assembly rooms contained within a convention facility not wholly or partially owned, leased, or operated by the State of Georgia, its agencies and authorities, or any political subdivision of the state, municipal corporation, or local board or authority created by general, local, or special Act of the General Assembly while these places are being used for private functions and where individuals under the age of 18 are prohibited from attending or working as an employee during the function
- Smoking areas designated by an employer which meet the following requirements:
- The smoking area must be located in a nonwork area where no employee, as part of his or her work responsibilities, will be required to enter, except such work responsibilities will not include custodial or maintenance work carried out in the smoking area when it is unoccupied.
- Air handling systems from the smoking area must be independent of the main air handling system that serves all other areas of the building and all air within the smoking area must be exhausted directly to the outside by an exhaust fan of sufficient size and capacity for the smoking area and no air from the smoking area can be recirculated through or infiltrate other parts of the building, and
- The smoking area will be for the use of employees only.
- This exemption does not apply to restaurants and bars.
- Common work areas, conference and meeting rooms, and private offices in private places of employment, other than medical facilities, that are open to the general public by appointment only; except that smoking is prohibited in any public reception area of such place of employment
- Private clubs, military officer clubs, and noncommissioned officer clubs
In order to qualify for any exemption from the smoking ban, an establishment must conspicuously post at every entrance a sign indicating that smoking is permitted.
Ga. Code § 31-12A-2: Definitions
Ga. Code § 31-12A-6: ExemptionsGeorgia law does not provide a specific application procedure to qualify for an exemption from the smoking ban. Localities may have specific requirements.
Individuals under 18 years of age cannot purchase, attempt to purchase, possess for personal use, or misrepresent their identity or age for the purpose of purchasing or procuring any cigarettes, tobacco products, tobacco-related objects, alternative nicotine products, or vapor products. This prohibition does not apply to possession of tobacco products by a minor when a parent or guardian of the minor gives the tobacco products to the minor and possession is in the home of the parent or guardian and the parent or guardian is present.
Ga. Code § 16-12-171(b)(1): Prohibited acts
Department of Labor staff reported that Georgia laws and regulations do not contain age restrictions for tobacco store employees and that the minimum age to work in Georgia is 14.
It is illegal for any person knowingly to sell or barter, directly or indirectly, any tobacco products to a minor; purchase any tobacco products for any minor unless the minor is the child of the purchaser; or advise, counsel, or compel any minor to smoke, inhale, chew, or use tobacco products.
Ga. Code § 16-12-171(a)(1): Prohibited acts
Any person owning or operating a place of business in which cigarettes, tobacco products, or tobacco-related objects are sold or offered for sale must post in a conspicuous place a sign containing the following statement in letters at least .5″ in height:
“SALE OF CIGARETTES, TOBACCO, TOBACCO PRODUCTS, TOBACCO RELATED OBJECTS, ALTERNATIVE NICOTINE PRODUCTS, OR VAPOR PRODUCTS TO PERSONS UNDER 18 YEARS OF AGE IS PROHIBITED BY LAW.”
Ga. Code § 16-12-172(a): Posting signs in place of business
Georgia law contains no specific provisions concerning state preemption of local youth access laws, so local communities may pass more stringent laws or ordinances in this area.
In Georgia, it is illegal for any person to distribute any tobacco product sample to any person under 18 years of age. A person distributing tobacco product samples must require proof of age from a prospective recipient if an ordinary person would conclude on the basis of appearance that the prospective recipient may be under 18 years of age. It is also illegal for any minor under 18 years of age to receive or attempt to receive any tobacco product sample.
Ga. Code § 16-12-174: Distribution of tobacco product samples
No person may distribute tobacco product samples on any public street, sidewalk, or park within 500 feet of any school or playground when those facilities are being used primarily by persons under 18 years of age.
Ga. Code § 16-12-174(e): Distribution of tobacco product samples
Tobacco product samples are subject to the tobacco products tax and licensing requirements, as the term “sale” is defined to include any sale, transfer, exchange, theft, barter, gift, or offer for sale and distribution in any manner or by any means whatever.
Georgia law contains no specific provision concerning state preemption of sampling, so local communities may pass more stringent laws or ordinances on tobacco sampling.
Operating Your Business
No person may engage in or conduct the business of manufacturing, importing, brokering, purchasing, selling, consigning, vending, dealing in, shipping, receiving, or distributing cigars or loose or smokeless tobacco in Georgia without first obtaining a license from the Department of Revenue.
Manufacturers, distributors, and importers must prepare a State of Georgia Tobacco Manufacturer/Distributor/Importer License Application, which must include: State of Georgia Personnel Statement, State of Georgia Financial Affidavit (in-state only); Letter of Authority from Secretary of State’s Office; Letter of Good Standing (out-of-state only): List of Products to be Sold; Tobacco Manufacturer Bond; Copy of Local License; Warehouse Lease/Deed; Power of Attorney (if applicable); Citizenship Affidavit; and Secure and Verifiable Documents. The first-year registration fee is $250 and a $10 annual renewal fee thereafter. Each license expires on June 30th of every year and must be renewed at least 30 days in advance of the expiration date.
Ga. Code § 48-11-4(c): Licensing of persons engaged in tobacco business; initial and annual fees; suspension and revocation; registration and inspection of vending machines; bond by distributor; jurisdiction; licensing of promotional activities
Retailers must prepare a State of Georgia Tobacco Retailer License Application, which must include the following items: State of Georgia Tax Registration; Power of Attorney (if applicable); Citizenship Affidavit; and Secure and Verifiable Documents. The license fee is $10, and licenses are valid for 12 months beginning on the date of issue for the initial license. Licenses expire on the last day of the month preceding the month in which the initial license was issued and must be renewed at least 30 days in advance of the expiration date on the existing license.
Ga. Code § 48-11-4(c)(3): Licensing of persons engaged in tobacco business; initial and annual fees; suspension and revocation; registration and inspection of vending machines; bond by distributor; jurisdiction; licensing of promotional activities
Every licensed distributor of tobacco products must file a Cigar, Little Cigar, Loose and Smokeless Tobacco Excise Tax Return with the Department of Revenue on or before the 10th day of every month, along with payment for taxes due. Any person who acquires non-tax paid cigars or loose or smokeless tobacco must also file a return on or before the 10th day of the month following the month in which the products were acquired, along with payment for taxes due. Tobacco retailers are required to file a return if they have received non-tax paid tobacco products within the filing period.
Ga. Code § 48-11-10(a): Monthly reports of licensed distributors; contents; authority to require reports from common carriers, warehousemen, and others; penalty for failure to file a timely report
Ga. Code § 48-11-14: Registration, reports, and tax payments of persons acquiring tobacco products subject to tax under Code Section 48-11-13; assessment of tax due from person failing to file or filing incorrect report; hearing; penalties
License application, license renewals, and tax filings must be submitted electronically through the Georgia Tax Center.
A bar or restaurant is exempt from the ban on smoking if the establishment
- Denies access to any person under the age of 18 and that does not employ any individual under the age of 18 or
- Designates private smoking rooms that are enclosed and have air handling systems independent from the main air handling system that serves all other areas of the building and all air within the private room is exhausted directly to the outside by an exhaust fan of sufficient size.
Ga. Code § 31-12A-6: Exemptions
Georgia law does not provide a specific application procedure to qualify for exemption from the smoking ban. Localities may have specific requirements.
Localities may also require additional business licenses.
Form Type / Name | Form Number / Link |
Georgia Department of Revenue | Alcohol & Tobacco |
Tobacco License Renewal Information | Tobacco License Renewal |
In-State Tobacco Manufacturer Guidelines | Manufacturer Guidelines |
Georgia Alcohol & Tobacco Personnel Statement | ATT-17 |
In-State Tobacco Wholesaler/Distributer Guidelines | Wholesaler Guidelines |
Tobacco Retailer Guidelines | Retailer Guidelines |
Tobacco Excise Tax FAQs | Excise Tax FAQs |
Georgia Tax Center – Home | Georgia Tax Center |
Political Involvement
No person may engage in lobbying in Georgia without first registering with the Georgia Government Transparency and Campaign Finance Commission by submitting a Lobbyist Registration Application (Form CFCLOB) and obtaining access to the E-Filing System by submitting a Lobbyist Electronic Filing Access Code Form (Form LPIN).
There are four different lobbyist categories in Georgia:
- state level
- state agency level
- local level
- vendor level
During lobbyist registration, an individual can choose to register at any and all lobbyist levels as appropriate for his or her intended lobbying activities.
Lobbyists must pay a $20 badge fee and a $10 supplemental registration fee for each additional group. Lobbyist registrations expire on December 31st of each year and must be renewed annually through the E-Filing System.
Ga. Code § 21-5-71: Registration required; application for registration; supplemental registration; expiration; docket; fees; identification cards; public rosters; exemptions
Each registered lobbyist in Georgia must file Disclosure Reports through the E-Filing System. The applicable filing schedule depends on the individual’s lobbyist level(s):
Form Type / Name | Form Number / Link |
Lobbyist Disclosure Reports E-Filing: State Level | State |
Lobbyist Disclosure Reports E-Filing: State Agency Level | State Agency |
Lobbyist Disclosure Reports E-Filing: Local Level | Local |
Lobbyist Disclosure Reports E-Filing: Vendor Level | Vendor |
Georgia Government Transparency and Campaign Finance Commission | Lobbyists |
E-Filing System – FAQs | FAQs |
E-Filing System – Login | Login |
Lobbyist Registration Application | Form CFCLOB |
Lobbyist Electronic Filing Access Code Form | Form LPIN |
Lobbyist Supplemental Registration Form | Form CFCLOB |
Sample Lobbyist Report Form | Sample Form |
Shipping Regulations
Georgia does not have any specific restrictions concerning the shipping of tobacco products to consumers.
No person may engage in or conduct the business of manufacturing, importing, brokering, purchasing, selling, consigning, vending, dealing in, shipping, receiving, or distributing cigars or loose or smokeless tobacco in Georgia without first obtaining a license from the Department of Revenue.
Ga. Code § 48-11-4(c): Licensing of persons engaged in tobacco business; initial and annual fees; suspension and revocation; registration and inspection of vending machines; bond by distributor; jurisdiction; licensing of promotional activities
Additional information about licensing in Georgia is available under the Operating Your Business tab above.
Georgia does not have specific age verification requirements for the shipping of tobacco products to consumers.
Ga. Code § 16-12-170: Definitions
Ga. Code § 16-12-171: Prohibited acts
Georgia imposes an excise tax, in addition to all other taxes of every kind imposed by law, on the sale, receipt, purchase, possession, consumption, handling, distribution, or use of cigars and loose or smokeless tobacco in the state. Licensed dealers or distributors must collect the tax on the first transaction within Georgia from the purchaser or consumer. Whenever cigars or loose or smokeless tobacco are shipped from outside Georgia to anyone other than a distributor, the person receiving the products will be deemed to be a distributor and will be responsible for the tax. The tax is also imposed on every person for the privilege of using, consuming, or storing cigars and loose or smokeless tobacco in the state on which the tax has not been paid.
Ga. Code § 48-11-2: Excise tax; rate on tobacco products; retail selling price before the addition of tax; exemption; collection and payment on first transaction; dealers or distributors; tax separately identified; collection
Ga. Code § 48-11-13(a): Tax on persons having tobacco products on which tax under Code Section 48-11-2 not paid; rate; exemptions
Department of Revenue staff reported that Georgia localities do not impose additional taxes on tobacco products.
Dealers who purchase and receive any shipment of loose tobacco, smokeless tobacco, cigars, little cigars or cigarettes from any nonresident who is not licensed in Georgia are deemed a distributor and shall:
- File a report of the shipment within 24 hours of receipt of such tobacco products with the commissioner on forms provided by the commissioner.
- Register with the commissioner that purchases are being made from a non-resident who is not a manufacturer or distributor.
- Maintain books and records to account for all untaxed products received.
- Report monthly the receipt of such untaxed loose tobacco, smokeless tobacco, cigars, little cigars or cigarettes.
- Remit appropriate tax to the department for the purchase price of such products no later than the tenth day of the month following the month of purchase.
Ga. Comp. R. & Regs. ch. 560-8-2: Dealer provisions
Disclaimer: PCA believes the information on this site is accurate. However, tobacco laws and regulations are subject to frequent change and court interpretation. Statements above are not intended as legal advice or restatement of law. PCA does not guarantee or assume responsibility for the accuracy, completeness or timeliness of this information, nor that this information complies with all federal laws or the laws of all 50 states. Parties acknowledge and agree it is not the intention of PCA to provide specific legal advice for particular individuals, but rather to provide users with general information to better understand these issues. Users shall neither construe any of these materials as legal advice nor make this site the primary basis for any legal decisions made by or on your behalf and agree to release and waive any claims against PCA for the same. You shall consult with legal advisors concerning any contemplated individual decision.